武汉市汉正街小商品市场税务所在个体业户中推行建帐建制工作已近六年,取得了一些经验,但依然存在一些问题和矛盾。问题主要表现在:个体户建帐不实的居多,敷衍应付的多。另外,有的税务人员怕麻烦,认为建复式帐不如建单式帐,甚至想回到不建帐的老路上去,而疏于建帐建制的管理等等。产生以上问题的原因主要是: 第一,个体经济的本质决定了个体经营者不愿建真帐。个体经济虽然是社会主义经济发展不可缺少的补充,但是,他们是属于私有制的范畴。一些个体工商业户为了牟取最大利润,千方百计地逃避监督、检查,而建帐则是最有效的监督、检查手段之一。对他们来说,一旦建了真帐,就等于露了富,因而他们对建帐有抵触,即使建帐,也不过是玩点假把戏。第二,纳税意识差。多数个体户纳税不是出于自愿的,他们对于社会主义国家税收“取之于民,用之于民”的性质不理解,只看到既得利益被挤占一块,而没有看到国家为他们提供的服务。对税收没有正确的认识,自然就会通过建假帐,隐瞒、少报收入,多报费用等手段来逃税、避税,以达到增加个人收入的目的。第三,个体经营的条件和规模,决定了个体业户不愿建帐。由于个体户经营者业务量有限,一个月中的购、销、存经营活动凭记忆就能掌握。请人记帐,既增加费用,又捆住了自己的手脚,何必花钱自找麻烦。如果他们经营发展一旦突破了小商小贩的范畴,变为合伙或集体经营,不用引导,他自己就要建帐记帐。当然,真实的经营成果一般不会对外轻易地暴露,这是由其私营经济的本质特征所决定的。 Wuhan Hanzhengjie Commodity Market tax office in the individual business households in the implementation of account construction system for nearly six years and made some experience, but there are still some problems and contradictions. The problems are mainly manifested in the fact that self-employed households mostly do not keep accounts and pay more for themselves. In addition, some tax officials are afraid of troubles and think that they are not as good as building single-type accounts and even want to go back to the old ones that do not build up accounts and neglect the management of their accounts. The main reasons for the above problems are as follows: First, the nature of individual economy determines the individual operators do not want to build a real account. Although the individual economy is an indispensable supplement to the socialist economic development, they belong to the category of private ownership. In order to reap maximum profits, some individual industrial and commercial households evade supervision and inspection in every possible way, and establishing accounts is one of the most effective means of supervision and inspection. For them, once they have made a true account, they are exposed to wealth. Therefore, they have a conflict with the account establishment, and even if they set up an account, they are only playing fake tricks. Second, poor tax awareness. Most individual taxpayers did not voluntarily pay taxes. They did not understand the nature of taxation in the socialist countries of “taking it from the people and using it for the people,” and only saw that the vested interests were squeezed into pieces without seeing the services provided by the state for them . Without a correct understanding of tax revenue, we will naturally evade tax and avoid tax in order to increase personal income by means of falsifying accounts, concealing, reporting less income, and reporting more expenses. Third, the conditions and scale of self-employed business determine the individual business households do not want to build accounts. Owing to the limited business volume of self-employed operators, the purchase, sale and stock operation activities in a month can be mastered with memory. Please people account, not only increase the cost, but also tied their own hands and feet, why spend money trouble. If they break through the category of small-scale hawker operators and become partners or collectives without any guidance, they will have to set up their own accounts. Of course, real business results are generally not easily exposed to the outside world, which is determined by the essential characteristics of their private economy.